Publications

Members of Ruchelman P.L.L.C. are featured in a variety of publications throughout the world. The Firm also publishes a monthly newsletter, Insights. Articles from numerous publications are available here.

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Insights

Publications

This year’s budget in the Netherlands contains a legislative proposal that introduces a unilateral exemption applicable to corporate shareholders based in treaty countries, such as the U.S., subject to stringent anti-abuse rules. In addition, it proposes to bring cooperatives used as holding vehicles within the scope of the dividend withholding tax rules. Soon after the proposals were announced, a coalition government was formed and announced a complete elimination of dividend withholding tax. Paul Kraan of Van Campen Liem in Amsterdam explains.
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